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1978 (10) TMI 135 - HC - VAT and Sales TaxExtract: .......erification of such records, was satisfied that in respect of the disputed stock sales tax had already been collected. This factor cannot lightly be ignored and the assessee directed to suffer tax when he is legitimately not liable to submit to the levy. In this view, we accept the order of the Tribunal and dismiss the tax case. Petition dismissed.
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